The purpose of the Journal of Accounting is to promote the academic and professional understanding of the theory and practice of accounting in various countries and internationally. The journal recognizes that regional and international accounting is affected by various conditions, such as the governments and economies of each individual country, and the formations of allied states.
The journal attempts to help in understanding the current and potential accounting capacity to assist in recording and interpreting regional and international economic changes. These changes may be within a commercial or non-profit organization. The journal deliberately encourages a broad understanding of the origin and development of accounting, with a focus on its functions in an increasingly interdependent global economy, and welcomes manuscripts that help explain current regional and international accounting practices with relevant theoretical rationale and reveal criticism of current practices.